CLA-2-91:OT:RR:NC:N1:113
Mr. Richard Mojica
Miller & Chevalier 900 16th St NW Washington, DC 20006
RE: The tariff classification of Wireless Charging Projection Alarm Clocks from China
Dear Mr. Mojica:
In your letter dated April 1, 2019, on behalf of your client La Crosse Technology Ltd., you requested a tariff classification ruling. Pictures and a detailed description of the functions of the Wireless Charging Projection Alarm Clock were submitted for our review.
The article under consideration is identified as the La Crosse Wireless Charging Projection Alarm Clock, Concept Number C88-WC01. The subject clock is an alarm clock with an opto-electronic display that includes a wireless charging stand for smart phones. You stated in your letter that “The Wireless Charging Alarm Clock also features an adjustable projector, which can be used to project the time of day onto the customer’s wall or ceiling, a smart phone stand with coil charging, and a USB charger. The alarm clock’s display exhibits the time, day of the week, date of the month, and the current indoor temperature and humidity.”
The Wireless Projection Charging Alarm Clock performs several separately identifiable functions including alarm clock functions, indoor temperature and humidity functions, charging functions and projector functions. The alarm clock functions include 12-hour time, a calendar, an alarm and a snooze button. The temperature and humidity functions include local temperature and humidity displays. The charging functions include smart phone charging and USB charging. The projector features an adjustable projection arm, and adjustable focus and intensity.
As indicated in your letter the Wireless Charging Projection Alarm Clock is a multiple-function product that is not described in full by a single heading of the Harmonized Tariff Schedule of the United States (HTSUS). The subject clock features functions that are described in more than two headings of the HTSUS. The alarm clock functions are described by heading 9105, the indoor temperature and humidity functions are described by heading 9025, the charger functions are described by heading 8504 and the projector function is described by heading 9008.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Wireless Charger Projection Alarm Clock in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” In this case, we must determine whether the alarm clock functions, indoor temperature and humidity functions, charger functions or projector functions impart the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this instance, the product’s alarm clock functions predominate over the other functions. You stated that “The Wireless Charging Alarm Clock has three alarm clock features: an opto-electric display that shows the time and date, a programmable alarm, and a programmable snooze. By comparison, the product has two charging features: a smart phone stand with a coil charger and a USB charger for smart phones and/or other devices. While the product also functions as a projector and measures/displays the indoor temperature and humidity, those features are ancillary.” We note that the opto-electronic display with alarm clock functions account for approximately 50 percent of the final cost of the Wireless Charging Projection Alarm Clock. You also indicated that the Wireless Charging Alarm Clock’s marketing makes clear that it is a clock with additional functions. Therefore, it is the opinion of this office that the alarm clock functions impart the essential character to the clock under consideration. In accordance with GRI 3(b), the Wireless Charging Projection Alarm Clock will be classified in heading 9105, HTSUS, which provides for other clocks.
The applicable subheading for the Wireless Charging Projection Alarm Clock, Concept Number C88-WC01, will be 9105.11.40, HTSUS, which provides for other clocks; alarm clocks: electrically operated: with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division